Amendments to secondary pensions tax legislation
Information requirements
IHT manual updated
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
SI 2013/178
Lakshmi Narain highlights the issues for advisers to consider this month, including the imminent deadline for HMRC's campaign targeting businesses which haven't made VAT returns.
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
Jeff Webber answers a query on the tax issues when QCBs go bad.
We don’t need a GAAR, says ACCA’s head of tax
Richard Murphy told peers last week that the proposed GAAR was ‘a very narrow piece of work’